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2015 (11) TMI 670 - AT - Central ExciseDenial of MODVAT Credit - Capital goods used in the captive mines and outside the factory - Held that:- As regard capital goods used in the mines as per the submission of the appellant and ground plan submitted by them it is clear that it is captive mines which is used exclusively for the appellant factory. Hon’ble Supreme Case in the case of Vikram Cement (2006 (2) TMI 1 - Supreme court) held that capital goods used in the captive mines, Cenvat Credit is admissible. Following the ratio of the Apex court and being facts identical in the present case, in my considered view, the appellant is entitled for Cenvat Credit in respect of goods used in the captive mines of the appellant. - As regard the claim of Cenvat credit on Tyre Protection Chain, the credit on same item has been allowed in the case of A.C.C. Ltd.(2000 (3) TMI 88 - CEGAT, NEW DELHI) which was passed by the Coordinate Bench of this Tribunal and upheld by the Hon ble Panjab and Haryana High Court. Following the ratio of the said judgment, I allow the Cenvat Credit to the appellant in respect of tyre protection chain. Once the material is used in the immovable goods, as held by the Larger Bench in the case of Vandana Global(2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)) the material used in the manufacture of such immovable goods shall not be eligible for Cenvat Credit. In the judgment of Rajasthan Spinning & Weaving Mills Ltd(2010 (7) TMI 12 - SUPREME COURT OF INDIA) of the Hon ble Apex Court and other judgment cited by the Counsel, the capital goods wherein material was used, the test of immovability was not dealt with. Since admittedly CTD bar and other steel items used for construction of Silo which is immovable goods, the same will not qualified as capital goods. In view of this position, I am of the considered view that appellant is not entitled for Cenvat Credit in respect of material i.e. CTD Bars, Angles, Channels, etc. used for construction of silo. - Decided partly in favour of assessee.
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